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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Lake George Central School District – Internal Controls Over Payroll (2013M-122)


Released: August 2, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District established effective internal controls over payroll for the period July 1, 2011, through January 31, 2013.

Background

The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed by the Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent a significant portion of the District’s annual expenditures. For the 2011-12 fiscal year these costs totaled approximately $15.1 million or 76 percent of the total general fund’s $20 million of expenditures.

Key Finding

  • We commend District officials for establishing and implementing strong internal controls over payroll. Officials implemented specific procedures to ensure that the individuals reported and paid through the payroll process were bona fide District employees, were paid only approved salaries and wages, and received only the benefits to which they were entitled.

Key Recommendation

  • There are no recommendations for this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236